Reporting of HSN Codes in Table 12 of GSTR-11A

1. Mandatory Reporting of HSN Codes:

• As per Notification No. 78/2020 – Central Tax (15th Oct 2020), taxpayers must report HSN codes in Table-12 of GSTR-1/1A based on their Aggregate Annual Turnover (AATO) in the preceding financial year.
• Implementation is phase-wise.

Phase 2: Effective from 01st Nov 2022

1. Taxpayers with AATO > ₹5 Cr:
• Mandatory to report 6-digit HSN codes for goods and services.
• Manual entry allowed, but warnings are shown for incorrect HSN codes.
• Filing is permitted after manual entry.
2. Taxpayers with AATO ≤ ₹5 Cr:
• Mandatory to report 4-digit HSN codes for goods and services.
• Manual entry allowed, with warnings for incorrect HSN codes.
• Filing is permitted after manual entry.

Phase 3: Effective from January 2025 (New Changes)

Taxpayers with AATO > ₹5 Cr:

• Mandatory 6-digit HSN codes for goods and services.
• Manual entry NOT allowed; HSN codes must be selected from a dropdown.
• A new field, “Description as per HSN Code,” will auto-populate from the HSN master.

Taxpayers with AATO ≤ ₹5 Cr:

• Mandatory 4-digit HSN codes for goods and services.
• Manual entry allowed, with warnings for incorrect HSN codes.

Table-12 Validation for Supply Values:

• New Validations Introduced:
1. B2B supply values in Table-12 are cross-validated with values in tables 4A, 4B, 6B, 6C, 8, 9A, 9B, 9C, 15, 15A.
2. B2C supply values in Table-12 are validated against values in tables 5A, 6A, 7A, 7B, 8, 9A, 9B, 9C, 10, 15, 15A.
3. For amendments, only differential values are validated.
• Initial Warning Mode:

• Alerts will be shown for mismatches, but filing is allowed.
• Note: B2B tab in Table-12 cannot be left blank if B2B supplies are reported elsewhere in GSTR-1.

Additional Enhancements in Table-12 of GSTR-1/1A:

1. New Tabs:
• Table-12 is now bifurcated into two tabs: “B2B Supplies” and “B2C Supplies”.
• Taxpayers need to enter HSN summary details separately under each tab.
2. Download HSN Codes List
• A new button, “Download HSN Codes List,” allows taxpayers to download an Excel file containing updated HSN & SAC codes along with their descriptions.
3. Searchable Product Names in My Master:
• The button “Product Name as in My Master” is now searchable.
• Upon selecting a product description from My HSN Master, the HSN code, description, UQC, and quantity will auto-populate.
• This functionality is optional.

Phase 4:

• Details will be communicated in due course.